Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

390.0000 NONPROFIT ORGANIZATIONS

Annotation 390.0055

390.0055Education Foundation. A non-profit education foundation, whose primary purpose is raising funds for support of all schools within a school district, is not a P.T.A. "equivalent organization" within the meaning of Regulation 1597 (e). The narrow purpose and objective (fund raising) are not sufficiently similar to that of a P.T.A. 2/11/93.